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财政分权已经成为世界各国在处理中央和地方政府之间关系时所采取的一种主要模式。随着财政分权理论的发展,世界各国的财政分权实践也在不断深入,并表现出较大的差异性。本文对财政分权理论进行了系统的梳理、评述,并在此基础上介绍了三个不同类型的国家——美国、俄罗斯、日本的财政分权的实践,分析比较了这三个国家的财政分权模式,并对中国的财政分权改革提出了建议。
Fiscal decentralization has become a major model adopted by all countries in the world in dealing with the relations between central and local governments. With the development of the theory of fiscal decentralization, the practice of fiscal decentralization in various countries in the world is also deepening and shows great differences. This paper systematically sorts out and reviews the theory of fiscal decentralization, and on this basis introduces the practice of fiscal decentralization in three different types of countries - the United States, Russia and Japan, analyzes and compares the fiscal Decentralization model, and proposed the reform of China’s fiscal decentralization.